Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Healthcare services delivered through government Urban Health...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency.
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Healthcare services delivered through government Urban Health and Wellness Centres, Urban Ayushman Aarogya Mandirs and polyclinics are characterised by their essential and dominant nature, rather than by the contractual payer or payment structure. Activities integrally connected with delivering patient care form a composite healthcare supply and should not be artificially separated into management, manpower or support elements. The text distinguishes arrangements whose substance is only operational management or administrative support, which remain taxable despite patients being ultimate beneficiaries. It states that services provided through clinical establishments under the government project qualify as exempt healthcare services under Entry 74, while payment by an implementing agency does not alter that classification.
Healthcare services delivered through government Urban Health and Wellness Centres, Urban Ayushman Aarogya Mandirs and polyclinics are characterised by their essential and dominant nature, rather than by the contractual payer or payment structure. Activities integrally connected with delivering patient care form a composite healthcare supply and should not be artificially separated into management, manpower or support elements. The text distinguishes arrangements whose substance is only operational management or administrative support, which remain taxable despite patients being ultimate beneficiaries. It states that services provided through clinical establishments under the government project qualify as exempt healthcare services under Entry 74, while payment by an implementing agency does not alter that classification.
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